Komori
Nihon Plast (7291) · PolicyRestated

Calculation of Quarterly Tax Expense Using the Estimated Effective Tax Rate

First written in FY2018-Q1. 16 of 17 entries say "Restated". Latest entry: FY2024-Q2.

17entries
7years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY2024-Q22017: 220172018: 320182019: 320192020: 320202021: 020212022: 320222023: 32023
Same theme, other companies
Streamlining Tax Expense Calculations in Quarterly Financial ReportingA theme 129 companies write about · 0 as a headwind · 111 as a tailwind

105 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 129 companies compared. The sentences above are computed from all 129.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q2RestatedAnnual report

    「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current second-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  2. FY2024-Q1RestatedAnnual report

    「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current first-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  3. FY2023-Q3RestatedAnnual report

    「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current third-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  4. FY2023-Q2RestatedAnnual report

    「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current second-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  5. FY2023-Q1RestatedAnnual report

    「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current first-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  6. FY2022-Q3RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the third quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  7. FY2021-Q2RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year that includes the second quarter of the current consolidated fiscal year, and multiplying quarterly profit before income taxes by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  8. FY2021-Q1RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the first quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  9. FY2020-Q3RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the third quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  10. FY2020-Q2RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year that includes the second quarter of the current consolidated fiscal year, and multiplying quarterly profit before income taxes by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  11. FY2020-Q1RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the first quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  12. FY2019-Q3RestatedAnnual report

    「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  13. FY2019-Q2RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  14. FY2019-Q1RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use.
  15. FY2018-Q3RestatedAnnual report

    「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate continues to be described.
  16. FY2018-Q2RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」

    The method of calculating quarterly tax expenses using the estimated annual effective tax rate continues to be described.
  17. FY2018-Q1First statedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」

    The method of calculating quarterly tax expenses by reasonably estimating the effective tax rate after application of tax-effect accounting to annual pretax net income is described.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Nihon Plast's next results are scheduled for 2026-11-13. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.